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Registered Number: SC744356
England and Wales

 

 

 

HIMANSHI LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

HIMANSHI LIMITED
Contents Page
For the year ended 30 September 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of HIMANSHI LIMITED for the year ended 30 September 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HIMANSHI LIMITED for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of HIMANSHI LIMITED , as a body, in accordance with the terms of our engagement letter dated 22 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of HIMANSHI LIMITED and state those matters that we have agreed to state to the Board of Directors of HIMANSHI LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HIMANSHI LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HIMANSHI LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HIMANSHI LIMITED . You consider that HIMANSHI LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of HIMANSHI LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

30 September 2025.



....................................................

SNP Plus Ltd
Accountants and Tax Advisors
284 Station Road
Harrow, London
HA1 2EA
22 June 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 21,000    24,000 
Tangible fixed assets 4 7,074    9,136 
28,074    33,136 
Current assets      
Stocks 1,460    8,434 
Debtors 7,667    1,667 
Cash at bank and in hand 52,525    28,965 
61,652    39,066 
Creditors: amount falling due within one year (84,709)   (104,284)
Net current assets (23,057)   (65,218)
 
Total assets less current liabilities 5,017    (32,082)
Provisions for liabilities (806)   (1,736)
Net assets 4,211    (33,818)
 

Capital and reserves 		     
Called up share capital 5 1    1 
Profit and loss account 4,210    (33,819)
Shareholders' funds 4,211    (33,818)
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 June 2026 and were signed by:


-------------------------------
Bhojraj Bhandari
Director
2
General Information
HIMANSHI LIMITED is a private company, limited by shares, registered in England and Wales, registration number SC744356, registration address 14-16 NORTH BRIDGE STREET, BATHGATE , SCOTLAND, EH48 4PS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Straight Line
Computer Equipment 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 11 (2024 : 11).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2024 30,000    30,000 
Additions -    - 
Disposals -    - 
At 30 September 2025 30,000    30,000 
Amortisation
At 01 October 2024 6,000    6,000 
Charge for year 3,000    3,000 
On disposals -    - 
At 30 September 2025 9,000    9,000 
Net book values
At 30 September 2025 21,000    21,000 
At 30 September 2024 24,000    24,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 October 2024 343    10,002    4,201    14,546 
Additions -    -    941    941 
Disposals -    -    -    - 
At 30 September 2025 343    10,002    5,142    15,487 
Depreciation
At 01 October 2024 40    4,001    1,369    5,410 
Charge for year 69    2,000    934    3,003 
On disposals -    -    -    - 
At 30 September 2025 109    6,001    2,303    8,413 
Net book values
Closing balance as at 30 September 2025 234    4,001    2,839    7,074 
Opening balance as at 01 October 2024 303    6,001    2,832    9,136 


5.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
1 Class A share of £1.00 each 1    1 
1    1 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2025
£		 2024
£		 2025
£		 2024
£
Mr. Bhojraj Bhandari0 0 (12,353)(12,353)
3